RESTAURANT CHART OF ACCOUNTS

Balance Sheet Accounts

ASSETS LIABILITIES
1000 CASH 2000 PAYABLES
1010 Change & Petty Cash 2010 Accounts Payable
1020 Operating Account 2020 Current Portion of Notes Payable
2030 Withholding & FICA Taxes
1100 ACCOUNTS RECEIVABLE 2040 Federal Unemployment Taxes
1110 Customers 2050 State Unemployment Taxes
1120 Employee Loans & Advances 2060 Sales Tax
1130 Other 2070 Liquor Tax

1200 INVENTORY 2100 ACCRUED EXPENSES

1210 Food 2110 Rent
1220 Liquor 2120 Percentage Rent
1230 Beer 2130 Payroll
1240 Wine 2140 Interest
1250 Supplies 2150 Real Estate Taxes
2160 Personal Property Taxes
1300 PREPAID EXPENSES 2170 Vacation
1310 Insurance 2180 Other
1320 Taxes
1330 Licenses 2500 NOTES PAYABLE
2510 Note Payable - Building
1400 PROPERTY & EQUIPMENT 2520 Note Payable - Equipment
1410 Land 2530 Capital Leases
1420 Building
1430 Leasehold Improvements EQUITY
1440 Furniture, Fixtures & Equipment
1450 Automobiles & Trucks 2900 Common Stock
1500 Accumulated Depreciation-Building 2910 Paid in Capital
1510 Accumulated Amortization-Leasehold 2920 Retained Earnings
1520 Accumulated Depreciation-FF&E
1530 Accumulated Depreciation-Autos & Trucks

1600 OTHER ASSETS

1610 Deposits
1620 Pre-opening Expenses
1630 Organizational Costs
1640 Liquor License
 RESTAURANT CHART OF ACCOUNTS
P&L ACCOUNTS

3000 SALES 4500 MARKETING

3010 Food 4510 Selling & Promotion
3020 Liquor 4520 Advertising
3030 Beer 4530 Public Relations
3040 Wine 4540 Research
4545 Complimentary Food & Beverages
4000 COST OF SALES 4550 Discounted Food & Beverages
4001 Food -
4002 Meat 4600 UTILITIES
4003 Seafood 4610 Electrical
4004 Poultry 4620 Gas
4005 Produce 4630 Water
4006 Bakery 4640 Trash Removal
4007 Dairy
4008 Grocery & Dry Goods 4700 GENERAL & ADMINISTRATIVE
4009 Non-alcoholic Beverages 4705 Office Supplies
4020 Liquor 4710 Postage & Delivery
4030 Bar Consumables 4715 Telephone / Communications
4040 Beer 4720 Payroll Processing
4050 Wine 4725 Insurance - General
4060 Paper (QSR) 4730 Dues & Subscriptions
4735 Travel Expenses
4100 SALARIES & WAGES 4740 Credit Card Discounts
4110 Management 4745 Bad Debts
4120 Dining Room 4750 Cash (Over) / Short
4130 Bar 4755 Bank Deposit Services
4140 Kitchen 4760 Bank Charges
4150 Dishroom 4765 Accounting Services
4160 Office 4770 Legal & Professional
4775 Security / Alarm
4200 EMPLOYEE BENEFITS 4780 Training
4210 Payroll Taxes 4785 Miscellaneous
4220 Worker's Compensation Insurance
4230 Group Insurance 4800 REPAIRS & MAINTENANCE
4240 Management Meals 4810 Maintenance Contracts
4250 Employee Meals 4820 R&M - Equipment
4260 Awards & Prizes 4830 R&M - Building
4270 Employee Parties & Sports Activities 4840 Grounds Maintenance
4280 Medical Expenses 4850 Parking Lot

4300 DIRECT OPERATING EXPENSES 5000 OCCUPANCY COSTS

4305 Auto & Truck Expense 5010 Rent
4310 Uniforms 5020 Equipment Rental
4315 Laundry & Dry Cleaning 5030 Real Estate Taxes
4320 Linen 5040 Personal Property Taxes
4325 Tableware 5050 Insurance-Property & Casualty
4330 Silverware 5060 Other Municipal Taxes
4335 Kitchen Utensils
4340 Paper Supplies 6000 DEPRECIATION & AMORTIZATION
4345 Bar Supplies 6010 Buildings
4350 Restaurant Supplies 6020 Furniture, Fixtures & Equipment
4355 Cleaning Supplies 6030 Amortization of Leasehold Improvements
4360 Contract Cleaning
4365 Menu & Wine List 7000 OTHER (INCOME) EXPENSE
4370 Pest Control 7010 Vending Commissions
4375 Flowers & Decorations 7020 Telephone Commissions
4380 Licenses & Permits 7030 Waste Sales
4385 Banquet & Event Expenses 7040 Interest Expense
4390 Other Operating Expenses 7050 Officers Salaries & Expenses
7060 Corporate Office Expenses
4400 MUSIC & ENTERTAINMENT
4410 Musicians & Entertainers 8000 INCOME TAXES
4420 Cable TV/Wire Services 8010 Federal Income Tax
4430 Royalties to ASCAP, BMI 8020 State Income Tax